[摘要]自1978年我国实行对内改革对外开放政策，不断加大市场经济建设，于此同时经济全球一体化不断加深，我国企业拥有前所未有的机遇，同时也面临着更大的挑战。在经营管理过程中，一些企业往往因为自身的经营不合理或企业以外不利因素的影响而出资金链断裂，难导致企业不能按期偿还债务的问题。最终致使债务人破产并且还要债偿还债务，这一过程通过法律解决，不只过程繁杂、也会导致债务人无法有效的利用资源，最终债权人的债权无法得到最大化的收回。债务重组作为一种解决这一问题的方法，不仅能让债务人充分利用有效资源，也可使债权人损失最小化，所以债务重组逐渐成为企业解决纠纷的重要选择。本文对债务重组的相关理论进行概述，探讨我国债务重组准则从颁布以来至今进行不断完善修改的变化过程，并选取锦朝公司作为实例，对特例反应我国债务重组准则应用的现状，对锦朝公司在债务重组应用中存在的问题及原因进行分析，提出锦朝公司现行债务重组准则应用的改进建议，以期促进我国债务重组准则在实际运用中能够更加的完善。76261

[毕业论文关键词]债务重组 盈余管理 准则

Research on the application of debt restructuring

   Abstract:Since the reform and opening up, China's market economy has been developing continuously, at the same time, with the gradual deepening of economic globalization, China's enterprises have unprecedented opportunities, but also faces a greater challenge。 In the process of management, some enterprises often because of their own poor management or external adverse factors, and there is a temporary shortage of funds, it is difficult to repay the debt on schedule。 Causes the debtor to pay debts, not only the legal procedure is complex, can damage the debtor the effective use of the resources, but also may cause the creditor's rights to be bigger loss。 Debt restructuring as a way to solve this problem, because it is able to fully integrate in favor of the debtor's available resources, to creditors to the greatest extent to recover the claims of the advantages gradually become the enterprise to solve the disputes, claims and debts of the important choice。 In this paper, the relevant theory of debt restructuring are summarized, to investigate the debt restructuring guidelines from since the promulgation has constantly improved to modify the process of change, and select a company as an example, the debt reorganization application in China's overall response to the special case, to analyze the problems and causes of a company should be used in the debt reorganization in the presence, put forward suggestions for the improvement of current criteria for debt restructuring a company, in order to promote China's debt restructuring criterion is used effectively。

    Key words:Debt restructuring guidelines; Earnings management; Application

目  录

一、绪论 1

（一）研究背景意义 1

（二）研究的思路和方法 2

二、债务重组的相关理论 2

（一）债务重组的定义 2

（二）债务重组的属性 2

（三）债务重组的意义 3

三、我国债务重组的变化过程 3

（一）1998年债务重组会计准则 3

1。债务重组准则主要内容 3

2。债务重组准则实施情况